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TMI Blog2014 (8) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the appeal is allowed to the extent of refund claims within one year from the date of export as per the notification and the matter is remanded to the original adjudicating authority for fresh consideration of the claims in terms of the trade notice issued by Commissioner of Central Excise & Service Tax, Dibrugarh - Decided in favour of assessee. - ST/190-191/2011 - Final Order Nos. A/1120 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for refund shall be filed within one year from the date of export of the said goods . He submits that except for exports made in July and August 2008, the claim for exports made within one year previous to the date of filing of the refund claim in the case of quarter ending September 2008 and the entire claim for the quarter ending December 2008 are admissible in view of the provisions of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel rebuts this submission and relies upon the trade notice issued by Commissioner of Central Excise and Service Tax, Dibrugarh No. 7/2010 dated 4-3-2010 wherein a view has been taken that examination of claims made after the issue of Notification No. 17/2009 has to be made in terms of Notification No. 17/2009-S.T. and refund claim can be filed within one year from the date of exports as provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rters remains as it was under Notification No. 41/2007-S.T. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2009-S.T. would be applicable even for such exports subject to conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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